The following table summarizes the purchase price allocation based on preliminary estimated fair values of the assets acquired and liabilities assumed related to the Silversea Cruises acquisition as of July 31, 2018. We have not finalized the allocation of the purchase price as it requires extensive use of accounting estimates and valuation methodologies in the determination of such fair values.



(in thousands)	Estimated Fair Value as of Acquisition Date (as Previously Reported)		Measurement Period Adjustments ⁽¹⁾			Estimated Fair Value as of Acquisition Date (as Adjusted)
Assets
Cash and cash equivalents	$	103,865	$	—		$	103,865
Trade and other receivables, net	5,640		1,523			7,163
Inventories	19,004		(673		)	18,331
Prepaid expenses and other assets⁽²⁾	119,920		576			120,496
Derivative financial instruments	2,886		—			2,886
Property and equipment, net⁽³⁾	1,109,467		4,803			1,114,270
Goodwill	1,086,539		3,471			1,090,010
Other assets⁽⁴⁾	494,657		3,800			498,457
Total assets acquired	2,941,978		13,500			2,955,478
Liabilities
Current portion of long-term debt⁽⁵⁾	26,851		—			26,851
Accounts payable	36,960		—			36,960
Accrued interest	1,773		—			1,773
Accrued expenses and other liabilities	80,571		1,960			82,531
Customer deposits	453,798		—			453,798
Long-term debt⁽⁵⁾	727,935		—			727,935
Other long-term liabilities	12,320		11,540			23,860
Total liabilities assumed	1,340,208		13,500			1,353,708
Redeemable noncontrolling interest⁽⁶⁾	537,770		—			537,770
Total purchase price	$	1,064,000	$	—		$	1,064,000


(1)	As a result of additional information obtained about facts and circumstances that existed as of the acquisition date, we recorded measurement period adjustments during the fourth quarter of 2018, which resulted in a net increase to Goodwill of $3.5 million.


(2)	Amount includes $32.0 million of cash held as collateral with credit card processors as of July 31, 2018.


(3)	Property and equipment, net includes two ships under capital lease agreements amounting to $156.0 million as of July 31, 2018. The respective capital lease liabilities are reported within Long-term debt. Refer to Note 9. Debt for further information on the capital lease financing arrangements.


(4)	Amount includes $494.6 million of intangible assets. Refer to Note 6. Intangible Assets for further information on the intangible assets acquired.


(5)	Refer to Note 9. Debt for further information on long-term debt assumed.


(6)	Refer to Note 10. Redeemable Noncontrolling Interest for further information on the redeemable noncontrolling interest recorde